Next year’s $132.6 billion spending plan — passed early for the second consecutive year — is said to close the state’s $3.5 billion deficit and also continues the lowest middle-class tax rate in 58 years, which cut taxes for 99 percent of New Yorkers.

Kearns’ press release also stated that the budget restores critical funding for education and health care as well as funds important for job creation and infrastructure programs.

Additionally, he reports that New York State will again exempt the state’s 4 percent sales tax on clothing, footwear and related items sold for less than $110 each. The new exemption begins April 1.

“This year’s on-time state budget brings much-needed relief to hardworking Western New York families, with no new taxes, fees or gimmicks,” said Kearns. “By investing in job creation and increasing aid to our schools and health care system, this year’s budget addresses the needs of Western New Yorkers, while holding spending under 2 percent growth and strengthening our state’s economic recovery.”